Ensuring the invoicing process is in the fundamental interest of all business operators. Therefore, adapting to the present pandemic circumstances is also crucial in this area of the business. Using paper-based invoices may cause significant delays in payment processing, since difficulties may occur during postal delivery and/or receipt of invoices (e. g. numerous companies have implemented a quarantine on their postal deliveries).
As a consequence, making the transition to electronic invoicing and archiving at this time could be crucial. Due to the liberalization of e-invoicing and archiving rules in the past few years, even invoices in pdf format sent via e-mail may be compliant depending on invoicing processes and corporate governance system settings. Although invoicing and archiving rules should still be considered in order to avoid any potential tax exposure, they should no longer be an obstacle for companies looking to change to electronic invoicing.
In accordance with the information above, we suggest considering the level of effort involved, changes required and the time necessary to switch to electronic invoicing.
KPMG in Hungary has assisted numerous clients with the introduction of effective electronic invoicing and archiving processes.
We remain at our clients’ disposal in questions regarding e-invoicing and archiving.
© 2026 KPMG Hungária Kft./ KPMG Tanácsadó Kft. / A KPMG Law Tóásó, Béli Ügyvédi Iroda / KPMG Global Services Hungary Kft., a magyar jog alapján bejegyzett korlátolt felelősségű társaság, és egyben a KPMG International Limited („KPMG International”) angol „private company limited by guarantee” társasághoz kapcsolódó független tagtársaságokból álló KPMG globális szervezet tagtársasága. Minden jog fenntartva.
A KPMG globális szervezeti struktúrával kapcsolatos további részletekért kérjük látogassa meg a https://kpmg.com/governance oldalt.
